Sam obtained his LL. B from the University of Nigeria in 2001.  He was called to the Nigerian Bar in 2004.  He obtained his Masters of laws, with special emphasis on copyrights in 2010. 

Sam worked as an associate counsel in the law firm of C. C. Okpara & Associates between 2004 and 2006.  In 2007, he joined the public sector, where he served as the Personal Assistant to the Attorney General and Commissioner for Justice, Enugu State. He joined Ikeyi & Arifayan in June 2011.

Sam has garnered extensive experience in legislative drafting and litigation services.  He has particular experience in labour matters, a subject on which he has litigated extensively.  In addition, he demonstrates growing knowledge of the legal and regulatory regime for taxation in Nigeria.